Estate Articles

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• April 1, 2013 Return of the DING Trusts

  Spring, summer, autumn, winter— the passing seasons left behind a little-known technique. Delaware incomplete nongrantor (DING) trusts provided state-of-the-art asset protection, along with a unique talent for avoiding state income taxes. Download File (105 KB, PDF)

• March 1, 2013 Decanting Pre-ATRA Trusts - An Interview with Meryl G. Finkelstein, Esq.

  Decanting assets from a trust can be equally tempting and rewarding, especially in the wake of the American Taxpayer Relief Act of 2012 (ATRA). However, there are many more considerations and variables than one might think. States have different statutory and common law parameters and the IRS may also have something to say about decanting from a trust. Download File (371 KB, PDF)

• February 1, 2013 Elder Law Planning After ATRA - An Interview with Bernard A. Krooks

  “This is the perfect storm for elder law planning.”
  —Attorney Bernard A. Krooks Download File (83 KB, PDF)

• January 1, 2013 The American Taxpayer Relief Act of 2012

  Resolution for 2013: Never invite Congress to a New Year’s Eve party again. They fight all night, they won’t go home, and what a mess they leave behind! Download File (91 KB, PDF)

• December 1, 2012 The Year in Review—2012

  A Retrospective of the Whole Shebang Download File (166 KB, PDF)

• November 1, 2012 Winning (and Losing) Gifting Strategies

  Can you have your cake and eat it too? Download File (101 KB, PDF)

• October 1, 2012 Skyfall 2012

  Maximizing Year-End Gift Planning Download File (101 KB, PDF)

• September 1, 2012 Viva L’Art!

  Estates of Artists and Art Collectors - Attempt to Preserve Treasures Download File (111 KB, PDF)

• August 1, 2012 Giving It All Away

  Vows of Poverty, Leaps of Faith, and the Right Time for Giving

  “If you become a nun, dear, A friar I will be; In any cell you run, dear, Pray look behind for me. The roses all turn pale, too; The doves all take the veil, too; The blind will see the show; What! you become a nun, my dear, I’ll not believe it, no! ”
  — Leigh Hunt, The Nun Download File (90 KB, PDF)

• July 1, 2012 Midsummer’s Madness

  Unsigned Wills, DOMA Uncertainties, Portability Regulations, and Florida’s New Statute for Former Spouses A Notorious Estate Arrives

  “Why, this is very midsummer madness!” —William Shakespeare, from Twelfth Night
  
  Here is a collection of interesting developments from across the nation that border, perhaps, on madness. Download File (113 KB, PDF)

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